INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-30 - SUPERANNUATION  

Division 295 - Taxation of superannuation entities  

Subdivision 295-F - Exempt income  

SECTION 295-410   295-410   Amount credited to RSA  


For item 3 of the table in section 295-405 , the part of the amount credited to the *RSA that is *exempt income is worked out by:


(a) multiplying the amount by the number of days in the income year for which the pension covered by section 295-407 was paid; and


(b) dividing the result by the number of days in the income year that the RSA existed.


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